#results{max-width:90rem}#agency-content .search-box{width:30rem;max-width:100%}#search-spinner{max-width:48rem}#search-spinner .spinner{display:none;border:4px solid rgba(0,0,0,0.1);border-top:4px solid #3498db;border-radius:50%;width:40px;height:40px;animation:spin 2s linear infinite;margin:2rem auto auto}#search-spinner .spinner.show{display:block}@keyframes spin{0{transform:rotate(0)}100%{transform:rotate(360deg)}}#form1{display:flex;height:3rem;border:1px solid var(--medium-gray)}#gcs-search-input{height:100%;border:0 !important;width:100%;background-color:var(--white);padding:1rem}#gcs-search-submit{background:var(--white) url(/images/icons/search-icon-svg.svg) center center/25px 25px no-repeat;border:0;height:100%;width:3.5rem}#search-filters{position:relative;display:none;max-width:30rem}#search-filters .search-filters-menu{text-align:right}#search-filters .search-filters-menu .search-filters-menu-toggle{background:url(/images/icons/filter-icon-svg.svg) right center / 20px 20px no-repeat;border:0;padding:.75rem 1.75rem .75rem .5rem}#search-filters.show{display:block}#search-filters-menu ul{list-style-type:none;padding:0;margin:0 !important;background-color:var(--white);border:1px solid var(--medium-gray);border-top:0}#search-filters-menu ul li{margin:0;padding:0 !important}#search-filters-menu ul>li.sub{position:relative;z-index:10}#search-filters-menu ul>li .root:hover{text-decoration:underline}#search-filters-menu ul>li>a{text-decoration:none;padding:.75rem 1rem !important;border-top:1px solid var(--medium-gray);display:block !important;color:var(--bronze-black)}#search-filters-menu ul>li>button{text-decoration:none;padding:.75rem 1rem !important;border:0;border-top:1px solid var(--medium-gray);display:block !important;color:var(--bronze-black);background-color:transparent;width:100%;text-align:left}#search-filters-menu ul li a:hover{text-decoration:underline}#search-filters-menu ul>li:first-child>a{border-top:0}#search-filters-menu ul>li.active>a:hover{cursor:default;text-decoration:none}#search-filters-menu ul>li.sub>button{background:url(/images/icons/arrow-down-svg.svg) right 1.25rem center / 12px 12px no-repeat}#search-filters-menu ul>li.sub>button.active{background-image:url(/images/icons/arrow-up-svg.svg)}#search-filters-menu ul li ul{display:none;padding:0;margin:0;border:0;width:100%;position:static}#search-filters-menu ul li ul li{display:block;padding:0;margin:0 !important}#search-filters-menu ul li ul li a{display:block;padding:.75rem 1rem;border:0}#search-filters .search-filters-menu-toggle-wrap{display:none;position:absolute;width:75%;z-index:9;right:0}#results .count-filter{display:flex;align-items:center;gap:.33rem;font-size:var(--content-font-size)}#results .count-filter p{margin:0 !important;padding:.66rem 0}#results .rfilter{display:inline-block;padding:.66rem;border-left:1px solid var(--mid-gray)}#suggested-query{color:var(--night-gray)}#suggested-query p{margin:.75rem 0}#suggested-query a{font-weight:var(--font-weight-semi-bold);text-decoration:none;font-size:var(--medium-font-size)}#suggested-query a:hover{text-decoration:underline}#suggested-query a:after{display:none !important}#results .ads-cols,#promoted-ads{display:none}#promoted-ads.show{display:block}#targeted-ads{display:none}#targeted-ads.show{display:block}#targeted-ads .action-container{margin-bottom:2rem}#targeted-ads .expand-content [class*="-cols"]{padding:0;border:0 !important}#results .result-content{max-width:48rem}#keymatch-results{display:none}#keymatch-results.show{display:block}#keymatch-results .img{padding-top:.75rem}#keymatch-results .image ul{padding:0;margin:0;list-style-type:none}#keymatch-results .image ul li{padding:0}#keymatch-results .img img{width:200px;height:100px}#keymatch-results .result-link a .info,#search-results .result-link a .info{padding-left:2.5rem;background:url(/images/icons/icon-star-small.png) center left /28px 28px no-repeat;display:inline-flex;font-size:var(--root-font-size);align-items:center;min-height:28px}#search-results .result-link a .info{background-image:url(/images/icons/icon-small.png)}#keymatch-results .result-link a .info .bucket,#search-results .result-link a .info .bucket{display:inline-block;text-decoration:none;color:var(--steel-gray)}#keymatch-results .related-links{margin:0 !important;padding-left:1rem}#keymatch-results .related-links li{margin:0;padding:0 !important}#keymatch-results .related-links li a{padding:.6rem 0;display:inline-block;vertical-align:middle}#keymatch-results .related-links li a:hover{text-decoration:underline}#agency-content .result-content ol{list-style-type:none;padding:0;margin:0}#agency-content .result-content ol li{padding:1rem 0}#agency-content .result-content .result-link a,#agency-content .result-content .result-link a:visited{text-decoration:none}#agency-content .result-content .result-link a:hover .title{color:var(--bronze-black)}#agency-content .result-content ol li .url{color:var(--steel-gray);text-decoration:none;display:inline-block}#agency-content .url cite{font-style:var(--font-weight-normal)}#agency-content .result-content ol li .url .sub{color:var(--night-gray);overflow-wrap:anywhere}#agency-content .ext{display:inline-block;font-size:var(--xsmall-font-size);border:1px solid var(--medium-gray);padding:0 .25rem;color:var(--night-gray);margin-left:.5rem}#agency-content .result-content ol li .title{font-size:var(--content-font-size);margin:0;display:inline-block;padding-top:.25rem;color:var(--link-color);overflow-wrap:anywhere;text-decoration:underline;font-weight:var(--font-weight-semi-bold)}#agency-content .result-content ol li .result-details{margin-top:.25rem;overflow-wrap:break-word}#agency-content .result-content ol li .update-date{color:var(--night-gray);font-size:var(--root-font-size)}#agency-content .result-details .result-snippet{display:inline}#agency-content .result-details .highlight{font-weight:var(--font-weight-bold);letter-spacing:.05rem}#agency-content .duplicate{color:var(--night-gray)}#related-results{margin-bottom:1.5rem;display:none}#related-results.show{display:block}#related-results h2{font-size:var(--medium-plus-font-size);margin-top:0}#related-results ul{display:flex;list-style-type:none;padding:0;margin:0;flex-wrap:wrap;max-width:48rem;justify-content:center;gap:1rem}#related-results ul li{flex:1 1 50%;flex-basis:calc(50% - 1rem);padding:0}#related-results ul li a{padding:.75rem 2.5rem .75rem .75rem;text-decoration:none;color:var(--bronze-black);display:block !important;font-weight:bold;background:var(--light-gray) url(/images/icons/search-icon-svg.svg) right .75rem center / 20px 20px no-repeat;letter-spacing:.05rem;background-color:transparent;border:1px solid var(--light-gray);border-radius:.5rem}#related-results ul li a:hover{text-decoration:underline}#related-results ul li a:after{display:none !important}#related-results ul li a span{font-weight:var(--font-weight-normal)}#pagination{max-width:48rem}#pagination .results-per-page{display:flex;gap:1rem;justify-content:center;align-items:center}#pagination h2{font-size:var(--content-font-size);font-weight:var(--font-weight-normal);margin:0}#pagination .num-results,#pagination .pagenum-results{list-style-type:none;padding:0;margin:0 !important;display:flex;justify-content:center;align-items:center}#pagination li{margin:0 !important}#pagination li:not(:has(a)){padding:.6rem 1.25rem;text-align:center}#pagination a{text-decoration:none;text-align:center;display:table-cell;padding:.6rem 1.25rem}#pagination a:hover{text-decoration:underline}#pagination a:after{content:"" !important;padding-left:0 !important}#pagination .page-prev:before{content:"\2039";padding-right:1rem;color:var(--bronze-black);display:inline-block}#pagination .page-next:after{content:"\203A" !important;padding-left:1rem !important;color:var(--bronze-black);display:inline-block}#advsearch{margin-top:1rem}#advsearch .advanced{max-width:64rem}#advsearch .advanced h2{font-size:var(--medium-plus-font-size)}#advsearch .advanced p{margin:0}#advsearch .flex{align-items:center}#advsearch [class*="-cols"]{vertical-align:middle;width:18rem;margin-bottom:.25rem !important}#advsearch [class*="-cols"]:nth-child(3){color:var(--night-gray)}#advsearch input{width:100%;padding:0 .5rem;height:3rem}#advsearch input[type="submit"]{margin:2rem 0;height:auto;width:12rem}#advsearch select{margin:0;-webkit-border-radius:0;-webkit-appearance:none;-moz-appearance:none;background:url(/images/icons/select-arrow-down.svg) right .5rem center / 12px 10px no-repeat;border:1px solid var(--medium-gray);width:100%;padding:0 .5rem;height:3rem}#advsearch .narrow .ft{width:5rem}#advsearch .narrow .ff{max-width:16rem}#gnav .gnav-search-toggle,#gnav-search-toggle{display:none}#agency-content a:not([href*="tax.ny.gov"]) .bucket:after{content:"";padding-left:.5rem;background-image:url(/images/icons/external-link-svg.svg);background-position:center center;background-size:18px 18px;background-repeat:no-repeat;display:inline-block;height:18px;width:18px;vertical-align:middle}#results a:hover{text-decoration:underline}#gnav-menu .gnav-menu-main>li{z-index:11}@media only screen and (min-width:48em){#agency-content .search-box{display:inline-block;vertical-align:middle}}@media only screen and (min-width:64rem){#agency-content .search-header{padding:0 1rem}#agency-content [class*="-page-title"]{display:inline-block;vertical-align:middle;margin-bottom:0;margin-right:2rem;padding-bottom:0}#results{padding:1rem}#results .flex [class*="-cols"]{flex-basis:auto}#results .result-content{max-width:30rem}#search-filters{position:static;margin-top:1rem;border-bottom:1px solid var(--mid-gray);height:auto;max-width:none}#search-filters .search-filters-menu{display:none}#search-filters-menu>ul{display:flex !important;position:static;border:0;width:100%}#search-filters-menu ul li ul{position:absolute;width:20rem;left:0;border:1px solid var(--mid-gray);border-top:0}#search-filters-menu>ul{background-color:var(--white)}#search-filters-menu ul>li.sub>button{padding-right:1.5rem !important;background-position:right .5rem center}#search-filters-menu ul>li>a,#search-filters-menu ul>li>button{border:0}#search-filters .search-filters-menu-toggle-wrap{display:block;position:static;width:auto}#keymatch-results .img{padding-top:0}#keymatch-results .image{position:relative;padding-right:220px}#keymatch-results .img{position:absolute;right:0;top:50%;transform:translateY(-50%)}#results [class*="-rows"] [class*="-cols"]:last-child{display:block}#search-ads{width:25rem;margin:1rem 0}#targeted-ads .targeted-ad{margin-bottom:2rem}#related-results{padding:0 1rem}}@media only screen and (min-width:80rem){#search-filters ul>li.sub>a{padding-right:2rem !important;background-position:right .75rem center}#results .result-content{max-width:48rem}}@media print{#keymatch-results .result-link a .info,#search-results .result-link a .info{padding-left:0}#agency-content .result-content ol li .title{margin:.15in 0 !important;font-size:13pt !important}#results *{color:var(--black) !important}#agency-content .related-links{list-style-type:auto !important}#search-ads,#related-results,#agency-container nav#search-filters,#pagination,#agency-content .search-box{display:none}}